M/S. ARULMIGU EKAMBARANATHAR TEMPLE,KANCHIPURAM vs. ITO, EXEMPTION WARD-2, CHENNAI, CHENNAI

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ITA 986/CHNY/2023Status: DisposedITAT Chennai28 November 2023AY 2017-182 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal agreed with the assessee's submission that the appeal had become infructuous. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal before the ITAT. However, the assessee later submitted that the appeal had become infructuous as the required relief was already granted through an application under Section 119(2)(b) of the Act.

What were the issues?

Whether an appeal filed before the ITAT can be dismissed as infructuous if the assessee has already received the required relief through a separate application.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा*रण वष* / Assessment Year: 2017-18) M/s. Arulmigu Ekambaranathar Temple ITO बनाम/ T.S. No.2796, Ekambaranathar Sannadhi Exemption Ward-2, Vs. Street, Kanchipuram-631 502. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAETA-9540-R (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri T.Vasudevan (Advocate) -Ld. AR � थ�कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)-Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 28-11-2023 घोषणाकीतारीख /Date of Pronouncement : 28-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The Ld. AR, appearing for assessee, at the outset, submitted that the aforesaid appeal by assessee has been rendered infructuous since required relief has already been granted in an application filed by the assessee u/s 119(2)(b) of the Act. A copy of the same has been placed on record.

2.

Concurring with the same, the appeal stand dismissed as infructuous.

Order pronounced on 28th November, 2023.

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